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2016 (3) TMI 388 - MADRAS HIGH COURT

2016 (3) TMI 388 - MADRAS HIGH COURT - 2016 (331) E.L.T. 557 (Mad.) - Writ petition - Validity of order - Passed without affording an opportunity of personal hearing - Held that:- no opportunity of personal hearing was afforded to the petitioner as provided under the Customs Act and unless and otherwise the petitioner is permitted to produce the documentary evidence so as to consider, then there is no point for the authority to pass an order in original. Thus, on the ground of violation of princ .....

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is a 100% Export Oriented Unit (EOU). The petitioner unit is controlled by the Customs and Central Excise Department. The petitioner is a manufacturer of telephone cords. In their routine course of business the petitioner exported goods to M/s.Gemini Industries Inc. USA. During the period between March 1996 and June 1996, the petitioner exported telephone cords to the total quantity of 5,78,900, but, due to colour oozing out, the foreign buyer rejected 1,07661 pieces of telephone cords out of 5, .....

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acement. The rejected materials were disposed in the presence of the authorities on payment of appropriate excise duty. While so, the respondent issued a demand notice dated 12.02.2000 for ₹ 14,01,148/- alleging that the petitioner replaced the telephone cords instead of rectifying the defective materials and re-exporting the same. On receipt of the said notice, the petitioner approached the respondent along with a reply on 04.03.2000 seeking for personal hearing. The grievance of the peti .....

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e ground that the colour was oozing out. On noticing such defects those defective items were reimported for repair and for re-export. But, after import, it was found that those rejected goods were beyond repair. In those circumstances, according to the petitioner, with the concurrence of the customs authorities those rejected goods were disposed of as is where is condition on payment of appropriate excise duty. But, a notice came to be issued by the customs authorities pointing out Notification .....

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uty and hence the petitioner is now before this court with this writ petition challenging the impugned order in original dated 27.06.2002. 7. The learned counsel for the petitioner would vehemently contend that even in the counter affidavit the respondent has pointed out with regard to some other transaction and the counter affidavit does not say anything with regard to the personal hearing afforded to the petitioner in respect of the consignment of export in question. On the other hand, the lea .....

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